Sustainability reporting and assurance by ASX 300 companies
Sustainability reporting and assurance by ASX 300 companies
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9780730005605Language
EngResearch statement
Background Sustainability reporting among corporations often involves the mere mention of frameworks like GRI or TCFD, rather than genuine adherence or preparation in line with their principles. This practice undermines the credibility and comparability of disclosures, raising concerns about greenwashing and investor confidence. This study critically evaluates the sustainability practices of ASX 300 companies, exploring the gap between cited frameworks and actual adherence, and situates this issue within global regulatory shifts such as IFRS S1 and S2. Contribution This research highlights the critical disparity between mentioning sustainability frameworks and genuinely preparing disclosures in alignment with them. By benchmarking adherence levels and using innovative content analysis, it uncovers significant gaps in reporting integrity and assurance. The study challenges corporate practices that prioritize optics over substance and provides actionable insights to bridge these gaps, advancing scholarly and regulatory discussions on effective ESG reporting. Significance The study’s findings are significant for addressing global challenges in sustainability reporting credibility, particularly as Australia moves toward mandatory climate-related disclosures under IFRS S2. Its focus on the gap between framework mentions and adherence has garnered recognition from both academic and industry stakeholders, influencing policy discussions and shaping best practices in corporate ESG disclosures and assurance.Publication classification
A6 Research report/technical paperPublisher
Deakin UniversityPlace of publication
Geelong, Vic.Usage metrics
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